constructive receipt doctrine造句

The constructive receipt doctrine does not require immediate taxation when the nonqualified deferred compensation arrangement is properly structured.
Four rules must be considered the constructive receipt doctrine, the economic benefit doctrine, IRC ?3, and IRC ?09A.
Based on the above, the Tax Court held that the constructive receipt doctrine was inapplicable and the Corvette was received by Hornung for income tax purposes in 1962.
Although individuals ( as cash-basis taxpayers ) normally include amounts in taxable income only when the amount is actually received, under the " constructive receipt doctrine, " the individual is taxed on the amount when it is made available to him or her so that he or she may draw upon it at any time.
It's difficult to find constructive receipt doctrine in a sentence. 用constructive receipt doctrine造句挺难的